Record Details

The Effect of Taxation on Greenhouse Gas Emissions

Transylvanian Review of Administrative Sciences

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Field Value
 
Title The Effect of Taxation on Greenhouse Gas Emissions
 
Creator KOTNIK, Žiga; Assistant, PhD candidate, Department of Economicsand Public Sector Management, Faculty of Administration, University of Ljubljana, Ljubljana, Slovenia
KLUN, Maja; Associate Professor, PhD, Department of Economicsand Public Sector Management, Faculty of Administration, University of Ljubljana, Ljubljana, Slovenia
ŠKULJ, Damjan; Associate Professor, PhD, Department of Social Informatics and Methodology, Faculty of Social Sciences, University of Ljubljana, Ljubljana, Slovenia
 
Subject greenhouse gas emission, industrial process, environmental taxation, environmental impact, environmental economic, panel data
 
Description This paper examines the effect of governmental environmental taxes on greenhouse gas (GHG) emissions using a panel data set of 19 EU countries for the time period 1995-2010. We estimate both direct and indirect effects of governmental environmental taxes on GHG emissions in industrial processes. The indirect effect in particular operates through the effect of environmental expenditure for reduction of GHG emissions in industry. To take into account the dynamic nature and to properly address the potential endogeneity, adequate econometric methods are applied. We have shown that the direct effect of environmental taxes on GHG emissions is negative, while the indirect effect through environmental expenditures is also negative and even more statistically significant. Consequently, some policy implications may be derived from the results.
 
Publisher Babes Bolyai University
 
Contributor Croatian Science Foundation
 
Date 2014-10-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://rtsa.ro/tras/index.php/tras/article/view/407
 
Source Transylvanian Review of Administrative Sciences; 2014: Issue No. 43 E/October; 168-185
18422845
 
Language eng
 
Relation http://rtsa.ro/tras/index.php/tras/article/view/407/397
 
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